IIA IIA-CIA-Part2 Quiz 130 Topic 4 Questions 646-650

Question: 1

A small company has changed from a system of recording time worked on clock cards to a computerized payroll system in which employees record time in and out with magnetic cards. The computer system automatically updates all payroll records. Because of this change.

AA generalized computer audit program must be used.

BPart of the audit trail is altered.

CThe potential for payroll-related fraud is diminished.

DTransactions must be processed in batches.

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Question: 2

Batch processing

AIs not used by most businesses because it reduces the audit trail.

BAllows users to inquire about groups of information contained in the system.

CAccumulates transaction records into groups for processing against the master file on a delayed basis.

DCan only be performed on a centralized basis.

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Question: 3

What type of computer processing system is characterized by data that are assembled from more than one location and records that are updated immediately?

APersonal computer systems.

BData compression systems.

CBatch processing systems.

DOnline, real-time systems.

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Question: 4

Misstatements in a batch computer system caused by incorrect programs or data may not be detected immediately because

AErrors in some transactions may cause rejection of other transactions in the batch.

BThe identification of errors in input data typically is not part of the program.

CThere are time delays in processing transactions in a batch system.

DThe processing of transactions in a batch system is not uniform.

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Question: 5

The two broad groupings of information systems control activities are general controls and application controls. General controls include controls

ARelating to the correction and resubmission of faulty data.

BFor developing, modifying, and maintaining computer programs.

CDesigned to assure that only authorized users receive output from processing.

DDesigned to ensure that all data submitted for processing have been properly authorized.

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IIA IIA-CIA-Part2 Quiz:130 Topic:4 Questions:646-650